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PeerBasis
Compensation Comparability Determination

St Paul Gillespie-selden Rural

Executive Director / CEO

EIN 582225812
GA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jacqueline Hill, Executive Director / CEO ($36,690) against every comparable organization that fit the selection criteria — 267 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jacqueline Hill — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

267 organizations qualified on sector, size, and geography 267 within the band form the benchmarked peer set.

Distribution of comparable compensation

$205 total compensation of comparable organizations → $380,316 $36,690
$11,65110th
$29,45925th
$45,082Median
$60,33275th
$72,90890th
$36,690This org · 36th
p10$11,651
p25$29,459
p50$45,082
p75$60,332
p90$72,908
$36,690

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
It Takes A Village Inc NJ$288,918 Trustee $38,189 $34,912 2023
East Grand Community Services MO$289,731 Executive Di $31,498 $34,159 2023
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $16,904 2023
Heppner Day Care Inc OR$287,357 Executive Dir. $69,800 $64,467 2024
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,506 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $82,217 2024
Immanuel Lutheran Church Child Care ND$286,062 Center Director $35,258 $39,618 2023
Second Home Learning Center VA$293,321 Executive Director $52,192 $50,119 2024
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $31,565 2024
Muirs Little Scholars Inc PA$293,399 Exec Director $4,350 $4,441 2023
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $40,504 2023
Little Leaf Learning Center Inc NE$294,673 President $41,383 $44,267 2024
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $9,331 2024
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $171,695 2025
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $32,567 2025
Bethel Childrens Day Care Center TX$280,348 Director $31,727 $31,564 2024
Kids World Of New Orleans LA$280,109 Vice President $32,463 $35,551 2024
Chinese Methodist Center Corporation NY$280,080 Executive Director $32,525 $29,230 2024
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $65,750 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $42,497 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $15,451 2024
Little Ones Academy CA$298,948 President $23,286 $19,998 2024
First United Methodist Child Care IA$279,143 Director $39,520 $43,036 2024
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,774 2023
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $60,375 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to GA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default36th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted36th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Jacqueline Hill) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 267 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,690 is reasonable (approximately the 36th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.